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Portville Central School District - Cafeteria Collections (2018M-244)

… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Town of Queensbury - Water System Cybersecurity (2018M-268)

… officials adequately safeguard electronic access to the Town’s water system. Key Findings Water officials have … not prevent or monitor public disclosure of information on the Town’s water system. In addition, sensitive IT control … awareness training to Water plant employees. Prohibit the public disclosure of sensitive water system information. …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268

Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity

Lewiston-Porter Central School District - Payroll (2018M-246)

… Objective Determine if the District accurately compensated employees. Key Findings Generally, tested employees’ salaries were accurately paid. However, Time … resulting in possible over- or underpayments. Seven employees were paid incorrectly for credit hours earned. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246

Enterprise Charter School – Enrollment and Billing (2014M-378)

Enterprise Charter School Enrollment and Billing 2014M378

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378

CUNY Bulletin No. CU-791

… of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: City University of New York … automatically implement the bi-weekly health insurance rate changes as requested by the City of New York, Office of … of this bulletin is to notify agencies of health benefit rate changes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changes

State Comptroller DiNapoli Statement on the Federal Government Shutdown

… Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal … engineers to parks workers. The longer the shutdown drags on, the more families and businesses will suffer. Our economy … Thomas P DiNapoli released the following statement today on the shutdown of the federal government …

https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdown

Franklin Central School District – Health Insurance Cost Savings (2016M-50)

… officials implemented measures to achieve cost savings and address rising health insurance costs for the period … School District is located in six towns of Delaware and Otsego Counties. The District, which operates one school … cost savings by changing health insurance carriers and offering employees a buyout incentive. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50

Tioga Central School District – Financial Condition (2015M-168)

… provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, … for the 2014-15 fiscal year totaled approximately $17.3 million. Key Finding Over the last three fiscal years, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168

Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)

HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43

https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016m

State Agencies Bulletin No. 1112

… Purpose To notify agencies that the pensionable overtime earnings … checks dated 12/29/11), OSC will update PayServ to reflect the pensionable overtime earnings limit of … Questions regarding this bulletin may be directed to Payroll Deduction mailbox. … To notify agencies that the pensionable overtime earnings …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employees

State Agencies Bulletin No. 1056

… information about eligibility, employees may contact Scott Florence by e-mail at [email protected] . Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-association

State Agencies Bulletin No. 251

… increase Affected Employees Employees represented by PEF in bargaining unit 05 Effective Date(s) Administration checks …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/251-public-employee-federation-dues-increase

Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… Audit Objective Determine whether Questar III Board of Cooperative Educational Services (Questar BOCES) information … Determine whether Questar III Board of Cooperative Educational Services Questar BOCES information …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Fairport Central School District - Payroll and Employee Benefits (2023-118)

… Audit Objective Determine whether Fairport Central School District (District) officials accurately paid … paid $2,000 because they retired prior to the end of the school year, a requirement for this incentive. Key … Determine whether Fairport Central School District District officials accurately paid employees …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118

Village of Fultonville – Claims Auditing (2015M-106)

… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106

IX.11.D DUNS Number – IX. Federal Grants

… must include a DUNS ( Data Universal Numbering System ) number on paper and electronic applications to the Federal Government. Without a DUNS number, applications will likely be rejected. It is extremely important that agencies use the correct DUNS number on grant applications as it is expected that the DUNS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number

II.4.B Basis of Accounting – II. New York State Financial Accounting

… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … statements prepared in accordance with generally accepted accounting principles (GAAP) require that revenues and … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting